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TMI Blog2018 (3) TMI 1532X X X X Extracts X X X X X X X X Extracts X X X X ..... of 2014-15, for the assessment year 1984-85, claiming the following substantial questions of law:- i) Whether in the facts and circumstances of the case, the Haryana Tax Tribunal was right in confirming dismissal of appeal by the first appellate authority in default when the first appellate authority itself entertained the appeal after the compliance of the order of the Tribunal by paying first instalment and filing of Bank Guarantee for the rest of the amount? ii) Whether in the facts and circumstances of the case, whether appellant is required to continue to pay further installments when the appeal is entertained after payment of first installment and judgment is reserved? iii) Whether in the facts and circumstances of the case the au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eving tax and penalty of Rs. 30,89,121/-. Due to late payment of additional demand of Rs. 30,89,121/-, the Assessing Authority vide order dated 19.9.2003 (Annexure A-1) charged interest amounting to Rs. 50,70,578/- under Section 59 of the Haryana General Sales Tax Act, 1973. Feeling aggrieved by the order, Annexure A-1, the appellant filed an appeal before the Joint Excise and Taxation Commissioner (Appeals) [for brevity "the JETC (Appeals)"]. Along with the appeal, the appellant moved an application for stay of recovery proceedings. The JETC(Appeals) vide order dated 3.2.2004 (Annexure A-2) directed the appellant to pay entire additional demand. Against the order, Annexure A-2, the appellant filed an appeal before the Tribunal who vide ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... State counsel has not disputed that the amount stands deposited along with interest of Rs. 10,72,500/-. 6. The Assessing Authority created additional demand of Rs. 50,70,578/- against the appellant for the assessment year 1984-85. Against the said demand, the appellant filed an appeal before the JETC (Appeals) who vide order dated 3.2.2014 (Annexure A-6) dismissed the appeal for non-compliance of the order dated 8.3.2006 passed by the Tribunal regarding payment of part amount of the additional demand and furnishing of security for the balance amount. Against the said order, Annexure A-6, the appellant filed the appeal before the Tribunal and the Tribunal vide order dated 21.12.2016 (Annexure A-8) dismissed the appeal. Admittedly, the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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